File returns, make payments, check refund status, and manage your account, all in one place. Creating a new account is the best way to track your filing history, view notices, and manage your account over time. For more information, please visit our Maryland Tax Connect Information Hub.
Comptroller of Maryland Regulations
The Comptroller of Maryland is authorized to adopt regulations in order to administer tax laws and other specified statutory provisions. Most of the Comptroller’s regulations can be found in Title 03 of the Code of Maryland Regulations (COMAR). Maryland Regulations are available at COMAR online.
Note: Proposed and emergency actions are presented in the format required by the Division of State Documents. For an accessible copy, submit a Maryland Public Information Act request (PDF) and note “Accessible Copy Request.”
Proposed Regulatory Actions
Emergency Actions on Regulations
- The Comptroller has no emergency regulations in effect at this time.
Final Action on Regulations
- Amendments to COMAR 03.01.01.01 Inspection of Public Records were adopted effective February 16, 2026.
- Amendments to COMAR 03.06.01.01 et seq. Sales and Use Tax were adopted effective March 2, 2026.
- Amendments to COMAR 03.12.01.01 Digital Advertising Tax were adopted effective March 2, 2026.
- Amendments to COMAR 03.08.01.02, 03.08.01.03D, and 03.08.01.04 New Tire Fee and Tire Recycling Fee were adopted March 16, 2026.
Notices, 8-Year Regulatory Review, and Other Regulatory Actions
- Notice of Annual Interest Rate – 2026
- To review the Comptroller’s 2021 8-year Regulatory Review Report, submit a Maryland Public Information Act request (PDF).